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Impact of new & revised accounting standards on financial reporting in Singapore

Author

Neo, Elaine Shi Min

Ng, Choon Kiat

Tan, Pearleen Li Teo

Date of Issue

2003

School

College of Business (Nanyang Business School)

Abstract

Our research aims to determine and understand the financial statement effects of the new revisions that took place to all Statements of Accounting Standard (SAS) with effect from 1 January 2000 to 1 April 2001 and the preferred choice of accounting treatment given alternatives, on all Singapore incorporated companies.